§ 5372.
Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.
(Added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1382]; amended [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834].)